THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE

Neagu (ion) Ana-Rebeca, Gore Beatrice-Elena, Ion Laurentiu-Eduard and Radu Florin
Additional contact information
Neagu (ion) Ana-Rebeca: VALAHIA UNIVERSITY OF TARGOVISTE
Gore Beatrice-Elena: VALAHIA UNIVERSITY OF TARGOVISTE
Ion Laurentiu-Eduard: VALAHIA UNIVERSITY OF TARGOVISTE
Radu Florin: VALAHIA UNIVERSITY OF TARGOVISTE

Annals - Economy Series, 2024, vol. 6II, 257-263

Abstract: This paper we have examined the vulnerability of accounting data to cyber attacks and the limits of protection afforded to it to counterbalance the benefits of the digital era (Bellanova, 2017), so that we can conclude whether digitization brings sufficient benefits to cover the inherent shortcomings. The solutions proposed to businesses by professionals in the field regarding the potetization of accounting data are vast (Gutwirth et al., 2010) and can sometimes mislead the decision maker, i.e. lead to the wrong decision on the most efficient and adapted solution to the business needs. This paper examines the risks experienced by businesses, at the economic level, as a result of increasingly prevalent fraudulent behaviours originating from both the internal and external environment of the company, fostered by the digitalization of the accounting profession and the accounting professional's reaction to these challenges. According to Weinberger (2011), Big Data is an indicator of the changes undergone by businesses in the market, changes due to the impact of information in digital format, which is too numerous to master and control (Aradau et al., 2015).

Keywords: Big Data; security; cyber attacks; accounting date; AI; risky behavior (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.utgjiu.ro/revista/ec/pdf/2024-06,%20Volumul%20II/30_Neagu.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2024:v:6ii:p:257-263

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).